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State of Odisha - Section
Section 195 in Grama Panchayats Rules, 1968
195.
The vouchers, registers and other forms prescribed shall be retained or weeded and destroyed as noted below after all audit objections for the concerning period have been settled :| Form | Period of retention |
| Budget Estimate | 5 years |
| Assessment list | 6 years |
| Demand collection register | 10 years |
| Monthly accounts | 5 years |
| General Cash Book | Permanent |
| Remittance Chalan | 3 years |
| Security bonds | 5 years after they cease to have effect |
| Stock register of tools | Permanent |
| Acquittance Rolls | 5 years |
| Contingent vouchers | 10 years |
| Annual accounts | 10 years |
| Receipts | 5 years |
| Register of Advances | Permanent |
| Audit Reports and Audit Registers | 10 years |
| Cheque registers (Form No. 42) | 3 years |
| Resolution Book | Permanent |
| Stock Register of receipt forms | 3 years |